Short title and commencement

Income-tax Rules, 2026

Tax2026335 rules

Statutory text

[G.S.R. 198(E), DATED 20-3-2026]

In exercise of powers conferred by section 533 of the Income-tax Act, 2025 (30 of 2025), the Central Board of Direct Taxes hereby makes the following rules, namely:–

Short title and commencement.

(2) They shall come into force on the 1st April, 2026.

Study data processing for this section.

PDF: pending for this language.